Kontribusi Pajak Hotel terhadap Pajak Daerah dan Pendapatan Asli Daerah Kabupaten Dairi Tahun 2019-2023 (Studi pada Badan Pendapatan Daerah Kabupaten Dairi)

Abstract

Regional Taxes are source of Regional original Income (PAD) which are able to make a large contribution to regional revenues, so that they can facilitate government administration and regional development. Hotel tax is also one of the regional taxes and also contributes to Original Regional Income in Dairi Regency. Efforts to explore regional sources of income also experience many obstacles, both in terms of limited funding sources and in terms of administrative management. Hotel tax collection and collection is also not optimal. Based on the description above, the author is interested in writing this Final Assignment Report entitled "Contribution of Hotel Tax to Regional Taxes and Regional Income in Dairi Regency 2019-2023" This writing aims to determine the target and realization of hotel tax revenue in Dairi Regency, to describe how much hotel tax contributes to regional taxes and local revenue, to analyze obstacles in hotel tax collection and to analyze the government's efforts to increase hotel taxes in Dairi Regency. This writing uses a qualitative descriptive method. Descriptive research is research in which data is obtained and compiled and then analyzed based on relevant theories so that conclusions can be drawn. From the research results, it can be seen that the contribution of hotel tax to regional taxes and revenue original income is still very low. This is because the actual amount of hotel tax revenue is small and there are obstacles in collecting hotel tax, due to taxpayers' lack of awareness of paying taxes.